Tax administration: alignment of hm revenue and customs set off provision

Policy paper TAX ADMINISTRATION: ALIGNMENT OF HM REVENUE AND CUSTOMS SET OFF PROVISION This applies to persons living in Scotland where there is both a debt owed to HM Revenue and Customs

(HMRC) and an amount owed by HMRC to that person. Get emails about this page DOCUMENTS TAX ADMINISTRATION: ALIGNMENT OF HM REVENUE AND CUSTOMS SET OFF PROVISION HTML DRAFT CLAUSE 81 PDF,

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DRAFT EXPLANATORY NOTES CLAUSE 81 PDF, 64.6 KB, 1 page This file may not be suitable for users of assistive technology. Request an accessible format. If you use assistive technology (such as

a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say

what assistive technology you use. DETAILS This legislation will ensure consistency across the UK in respect of the legal basis on which set-off is applied whilst maintaining the existing

procedures for the application of set-off. Currently in Scotland any set-off process of sums owed to and by HMRC is effected under Scottish common law. UPDATES TO THIS PAGE Published 9

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